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Facts
The assessee filed two appeals (ITA No. 2599 & 2600/KOL/2024) against the CIT(A)'s orders for AY 2013-14. The CIT(A) had dismissed the appeals, erroneously assuming the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2020. This action was taken despite a prior ITAT order remanding the case for fresh adjudication and the VsV declaration pertaining to a merged entity (PwC Strategy&), not the assessee's specific appeal.
Held
The Tribunal dismissed ITA No. 2600/KOL/2024 as infructuous, noting it was against the same order as ITA No. 2599/KOL/2024. For ITA No. 2599/KOL/2024, the Tribunal set aside the CIT(A)'s order, finding that the CIT(A) mistakenly linked the VsV settlement of PwC Strategy& to the assessee's (PwCPL) appeal. It directed the CIT(A) to adjudicate the assessee's appeal on merits after providing an opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal by erroneously considering it settled under the Direct Tax Vivad se Vishwas Scheme, 2020, when the VsV declaration pertained to a merged entity and not the assessee's specific appeal, and whether such dismissal contravened a prior ITAT remand order.
Sections Cited
143(2), 142(1), 143(3), 250, Direct Tax Vivad se Vishwas Scheme, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order : 30-June-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 28.10.2024 and 24.10.2024, respectively, which have been passed against the orders u/s 143(3) of the Act, dated 31.03.2019.
It is pertinent to note that prior to 1 April 2017, PwCPL. was also a separate entity and it also had appeal pending before the Ld. CIT (Appeals) for the AY 2013-14. The said appeal was filed by PwCPL on 3 May 2016 (appeal filing "As Form 5 is seen issued on 28.02.2022, the assessee is allowed to withdraw the appeal."
It seems that the Ld. CIT(Appeals), NFAC based on Form 5 issued for Strategy& for AY 2013-14 is inadvertently dismissing the appeal of PWCPL for AY 2013-14 without taking into consideration that the appeal reference number (166489981030516) mentioned in Form 5 issued by the Principal Commissioner of Income-tax -1, Kolkata on 28 February 2022 pertains to Strategy& and not PwCPL. (The assessee has enclosed the screen shot in the case of Strategy&)